CAS1501 – ASSIGNMENT 04

Luyanda Ben Nyira

Student No: 62618245

A. Intensive academic education and practical training

Does not link to the application criteria set by “Professional Development bank Limited” for a junior
accountant.

Because an intensive academic education and practical training relate more to the fact that a junior
accountant in most cases should have a bachelor degree in accounting or finance and in addition,
certain skills and qualification.

B. Assessed Competency

Does,
Because assessed competency relates to the actual skills and knowledge that a person can
demonstrate in the workplace. The Bank requirement is that a junior accountant should have a
work experience in financial accounting field, should be computer literate, and able to effectively
communicate.

The appointment criteria for a competent junior accountant of an attitude of ethical behavior with
integrity may possibly fall in the distinguish characteristic of “assessed competency” because it
relates to ethical behavior.

C. Delivery a service to the Public

Definitely link to application criteria set by “Professional Development Bank Limited” because
delivering a service to the public relates to the fact that a junior accountant need to demonstrate
the fundamental moral principles and practices when performing his duties. The nature of the work
carried out by the junior accountant requires a high level of ethics as they contribute to the
financial statement that the public (shareholders, investors and others users) rely heavily on that to
make an informed decision about investment.

The fundamental moral principles of a junior accountant should include integrity, objectivity,
honestly, professional competence and du care, confidentiality, professional behavior etc.